THE EFFECT OF BIG DATA APPLICATION ON FINANCIAL PERFORMANCE: COMPANY SIZE AS A MODERATING VARIABLE

Aniatul Khasanah; Robith Hudaya

doi:10.29303/jaa.v8i2.366

Authors

Aniatul Khasanah Universitas Mataram
Robith Hudaya Universitas Mataram

DOI:

https://doi.org/10.29303/jaa.v8i2.366

Keywords:

Big data, Financial Performance, Company size, Firm Size

Abstract

This research aims to determine the effect of implementing big dataon a company's financial performance by considering company size as a moderating factor. This research focuses on the banking sector, which is publicly traded on the IDX. The sampling technique used was purposive sampling over three years (2020-2022). 46 out of 47 companies were selected for sampling and observation. The analysis tool uses Eviews 12 to perform panel data regression. Research findings show that the use of big data has an adverse impact on the financial performance of businesses. Apart from that, the size of the company is also considered not to have the ability to mitigate the impact of the use of big data on the company's financial performance.

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